PENGARUH RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 ( STUDI : PERUSAHAAN BERBASIS ONLINE )

ABSTRACT
This study explains the effect of the liquidity ratio (CR) and solvency ratio (DR) variables partially and simultaneously whether there is an influence of the profitability ratio (ROA) variable in manufacturing companies listed on the Indonesia stock exchange for the 2017-2019 period ( Study : online based company). The population in this study there are 34 companies . This number is evaluated with several considerations so that the number of samples that meet the requirement are 7 online based manufacturing companies . The data analysis methods measured were Descriptive Statistical,Analyst Normality Test with Kolmogorv-Smirnov, Multiple Linear Regression Analysis Method.The result show that H1 Liquidity Ratio (CR) Partially has no effect on Financial Performance ( ROA) with the result of the value of t arithmetic < t table ( 0,260 < 2.10092), H2 Solvency Ratio (DR) Partly has no effect on Financial Performance (ROA) with the results of the value of t arithmetic< t table (0,821 < 2.10092 ) and H3 liquidity ratio (CR) and solvency ratio (DR) simultaneously no effect on Financial Performance (ROA) whit the results of Fcount < F table (0,573< 3.55).
Keyword : CR,DR and Financial Performance